It shall be the duty of the Town Manager to compile preliminary
estimates for the proposed annual budget. On or before the first Monday
in February the head of each office or agency of the Town supported
wholly or in part from Town funds, or for which a specific Town appropriation
is made, except the Board of Education, shall, file with the Town
Manager on forms provided by him/her a detailed estimate of the expenditures
to be made by his/her office or agency and the revenue, other than
tax revenues, to be collected thereby in the ensuing fiscal year.
Such estimates shall be accompanied by a statement setting forth,
in narrative or such other form as the Town Manager may prescribe,
a program or programs showing services, activities and work accomplished
during the current year and to be accomplished during the ensuing
year. The fiscal year shall be the twelve-month period commencing
on July 1st.
On or before the third Monday in February, the Town Manager
shall present to the Board of Selectmen a proposed budget consisting
of:
(a)
A statement outlining the important features of the proposed budget
plan;
(b)
Estimates of revenue, presenting in parallel columns the itemized
receipts collected in the last completed fiscal year, the receipts
collected during the current fiscal year to the time of preparing
the estimates, the receipts estimated to be collected during the current
fiscal year, and estimates of the receipts, other than from the property
tax, to be collected in the ensuing fiscal year;
(c)
Itemized expenditures for each office or agency for the last fiscal
year and actual expenditures for the current fiscal year to the time
of preparing the estimates, total expenditures as estimated for the
current fiscal year, the requests of the several offices and agencies
for the ensuing fiscal year and the Town Manager's recommendations
for the ensuing fiscal year for all items. The Town Manager shall
present reasons for all of his/her recommendations;
(d)
As a part of the annual budget or as a separate report attached thereto,
the Town Manager shall present a program concerning proposed Town
capital improvement projects (municipal and school) for the ensuing
fiscal year and for the four fiscal years thereafter. The Town Manager
shall recommend to the Board of Selectmen those projects to be undertaken
during the ensuing fiscal years and a method of financing the same.
The proposed municipal and school capital projects shall be analyzed
jointly by the Board of Selectmen, Board of Finance, Board of Education
or representatives thereof and other appropriate officials to evaluate
for timing and budget impact of the proposed projects.
(e)
As part of the annual budget or as a separate report attached thereto,
the Chief Executive Officer, under the direction of the Board of Selectmen
shall present a program concerning the maintenance of Town properties
and all Town owned facilities including buildings, public schools,
public parks, playgrounds, road or other facilities under the care
of any officer, board, commission or committee of the Town. The budget
shall include funds necessary to be appropriated by the Town for the
maintenance of the local public school(s), and grounds and shall be
accounted for in the Board of Education budget for such purpose as
per C.G.S. § 10-222.
At least 60 days before the Annual Town Budget Public Hearing,
the Board of Selectmen shall present to the Board of Finance in a
prescribed format, the completed budget as prepared by the Town Manager
and such alternatives or changes, as it deems necessary.
Board of Education budget preparation kickoff meeting
participation:
At least seven months before the Annual Town Budget Public Hearing is conducted, the Board of Education shall attend the Board of Finance kickoff meeting to discuss the upcoming budget process per Section 6.5 in the Charter.
Budget development:
(a)
The Board of Education shall review for changes and approve an itemized
estimate of the proposed school budget developed by the school Superintendent
for the ensuing year.
(b)
At least 60 days before the Annual Town Budget Public Hearing, the
Chair of the Board of Education shall present to the Board of Finance
their proposed itemized school budget including the cost of maintenance
of public school(s) and grounds for the ensuing year. In addition,
the Board of Education shall prepare an annual capital improvement
and maintenance plan. The Board of Finance may only request a dollar
amount change to the total proposed school budget. Changes to line
items in the public school budget can only be made by the Board of
Education. The proposed school budget shall include all education
revenue other than Town appropriations to be received and used toward
education expenses during the next fiscal year.
(c)
The recommended final budget shall be submitted by the Board of Education
to the Board of Finance 30 days before the Annual Town Budget Public
Hearing.
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(a)
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All appropriations, except for self-funded accounts which do not involve Town funding and emergency appropriations as per Section 6.9, shall be approved by the Board of Finance through the procedures set forth in Section 6 of this chapter. All accounts shall be audited annually in accordance with generally accepted accounting principles.
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(b)
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At least seven months before the Annual Town Budget Public Hearing
is conducted the Board of Finance shall hold a kickoff meeting to
discuss the upcoming budget process with the Board of Selectmen, Chief
Executive Officer, Marlborough Board of Education, Marlborough Superintendent
of Schools, RHAM Superintendent of Schools and RHAM Board of Education
for the purpose of establishing goals and objectives. The Board of
Finance Chair shall provide notice of the meeting to all invited attendees
and shall serve as the meeting facilitator.
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(c)
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The Board of Finance, after reviewing the budgets presented
by the Board of Selectmen and the Board of Education, shall prepare
a proposed annual budget for presentation to a public hearing. The
Board of Finance may require any office to meet with it to explain
requests for funds. Any office shall be entitled to be heard by the
Board of Finance with respect to its proposed estimated expenditure,
when the Board of Finance intends to recommend a revised estimate
of expenditures for that office.
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6.5.1.
Public hearing on the proposed annual Town budget. Following the receipt of estimates from the Board of Selectmen and the Board of Education and prior to a public hearing required by this section, the Board of Finance may make such revisions in the budget estimates as it deems desirable and shall recommend such revised budget to the Town to be voted on in accordance with Section 6.5.2. Copies of the proposed annual budget shall be made available for general distribution in the office of the Town Clerk, and other locations and media as deemed appropriate by the Board of Selectmen, at least five days prior to a public hearing on the proposed annual budget. Copies of any revisions in the budget recommended by the Board of Finance following the public hearing, together with copies of the original proposed annual budget, shall likewise be available for general distribution at the same locations and other locations and media as deemed appropriate by the Board of Selectmen.
On or before the third Monday in April, the Board of Finance
will hold a public hearing on the proposed annual Town budget. The
purpose of this meeting shall be to present the proposed annual Town
budget and to address any potential changes as may be discussed. After
the hearing, the Board of Finance shall then revise the estimate and
prepare a revised proposed annual Town budget.
On the first Monday in May, the Board of Finance, with the Board
of Selectmen, will hold a second public hearing for the purpose of
presenting the final proposed annual Town budget that will be voted
on by referendum on the first Tuesday after the first Monday in May.
The following itemized information shall be presented:
(a)
A statement of actual receipts from all sources during the last fiscal
year;
(b)
A statement by classification of all actual expenditures during the
last fiscal year;
(c)
An estimate of anticipated revenues during the next fiscal year from
each source other than from local property taxes and an estimate of
the amount which should be raised by local property taxation for the
next fiscal year;
(d)
An estimate of expenditures for the next fiscal year;
(e)
The amount of revenue surplus or deficit of the Town at the beginning
of the fiscal year for which estimates are being prepared;
(f)
A statement of the actual and anticipated receipts and expenditures
through June 30 of the current fiscal year;
(g)
A statement of the financial resources of the Town including a listing
of all indebtedness;
(h)
A line entry of the Regional District #8 Board of Education's
assessment on the Town for the next fiscal year;
(i)
An amount in a contingency fund not to exceed 2% of the total estimated
expenditure for the current fiscal year.
6.5.2.
Machine vote on the annual Town budget referendum. A referendum by
machine vote shall be held on the proposed annual Town budget, including
budgets for both Town operations and local Board of Education, and
capital improvement plan budgets on the first Tuesday after the first
Monday in May. The referendum shall be conducted during the hours
of 6:00 a.m. until 8:00 p.m.
At least five days prior to such referendum, the Board of Selectmen
shall publish in a newspaper having a general circulation in the Town
a notice of such referendum, setting forth the date on which, the
hours during which, and the location at which the referendum will
be held and the text of the question(s) as it will appear on the ballot.
The text shall provide for approval/disapproval of the Budget of the
Town of Marlborough and shall be as follows:
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1.
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Shall the budget for the fiscal year July 1, _____ to June 30,
_____ as recommended by the Board of Finance, be adopted?
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Yes _____ No _____
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Absentee ballots shall be made available in advance
to any qualified voter who is unable to present himself/herself at
the polling place on the day of the annual Town budget referendum
in the manner prescribed by the Office of the Secretary of State.
Approval of the annual Town budget shall be adopted by a majority of those voting and shall constitute appropriation of funds up to the amount authorized, beginning with the next fiscal year starting on July 1. The expenditure of funds from this budget shall be administered by the Board of Selectmen in accordance with Section 6.11.2.
6.5.3.
Board of Finance action on rejection of the proposed annual Town
budget. Should the budget fail to be approved by a majority of those
voting thereon, the Board of Finance shall forthwith revise estimated
expenditures, without altering estimates of revenue except for omissions,
clerical errors, or revisions of revenue to be received from the state,
to arrive at revised spending levels and automatically submit the
revised budget to a referendum not later than three weeks following
the date the initial budget referendum was defeated.
The Board of Finance shall hold at least one public hearing
upon five days legal notice prior to submitting the revised budget
for consideration. This process shall be repeated in at least three-week
succeeding intervals until such time as the budget is adopted.
In the event said budget is not adopted by the third Wednesday
in June, business shall be conducted in accordance with Sections 7-405
and 12-123 of the General Statutes, as amended.
6.5.4.
Budget format and procedure. The budget adopted by machine vote need not include all items of expense as required in the budget document by Section 6.5.1 of this chapter. An official copy of the budget resolution as finally adopted shall be filed by the Board of Finance with the Town Clerk within one week following adoption. Within 10 days after adoption of the budget resolution the Board of Finance shall fix the tax rate in mills, which shall be levied on the taxable property in the Town for the ensuing fiscal year.
All requests for special appropriations shall be made in writing
to the Town Manager and Board of Selectmen. The Town Manager in consultation
with the Board of Selectmen shall make comments and recommendations
and, if appropriate, include the Finance Director and Treasurer's
recommendation on financing and present the request to the Board of
Finance for action. The Board of Finance shall act on all requests
for special appropriations within 30 days and shall file notice of
its action together with the reasons for its action with the Town
Clerk within five days after it has acted.
6.6.1.
Appropriation limit. The Board of Finance may make such special appropriations
up to and including a dollar limit of 2% of the Town operations budget,
per department budget in any one fiscal year from an approved contingency
fund without the need for a public hearing.
6.6.2.
Request above appropriation limit. All requests for special appropriations
over 2% of the Town operations budget shall require a public hearing
called by the Board of Finance. After such hearing the Board of Finance
shall submit the request with its recommendation, including any financing
considerations, to a duly warned Town Meeting to be held no later
than 30 days after receiving such requests.
6.7.1.
Intradepartmental transfers. The Chief Executive Officer (CEO), upon
written request from a department head, excluding the local and regional
boards of education, may approve intradepartmental transfers of unencumbered
or unexpended appropriation funds up to and including 10% of a department's
budget, throughout the fiscal year. All written requests for intradepartmental
transfers in excess of 10% of a department's budget shall require
approval by the Board of Selectmen. All approved transfers shall be
reported to the Board of Finance, the Board of Selectmen and the CEO
on a monthly basis.
6.7.2.
Interdepartmental transfers. The Chief Executive Officer (CEO), with
the approval of the Board of Selectmen may transfer during the fiscal
year, unencumbered or unexpended appropriation funds up to and including
1% of the Town operations budget, from one department, office or agency
to another. Interdepartmental transfers in excess of 1% of the Town
operations budget shall require approvals of the Board of Selectmen
and the Board of Finance.
The CEO shall provide to the Board of Finance a statement certifying
that the balance to be transferred is available for transfer from
the department, office or agency from which such transfer is being
made. Interdepartmental transfers shall be guided by generally accepted
accounting principles. All transfers shall be reported in writing
to the Board of Finance, the Board of Selectmen and the CEO on a monthly
basis.
This section shall not affect the local or regional boards of
education which shall have the power to make its own transfers provided
that such transfers are reported to the CEO, Board of Finance and
the Board of Selectmen when so made.
6.8.1.
Reserve fund. There shall continue to be a reserve for capital and
nonrecurring expenditure fund. Upon the recommendation of the Board
of Finance and approval of the Town Meeting, there shall be paid into
said fund such amounts as may be:
(a)
Authorized to be transferred thereto from the general fund cash surplus
available at the end of any fiscal year;
(b)
Raised by the annual levy of a tax not to exceed two mills for the
benefit of such fund, and, for no other purpose, such tax to be levied
and collected in the same manner and at the same time as the regular
annual taxes of the Town;
(c)
Surplus cash funds already held in reserve and available for such capital and nonrecurring expenditures as are contemplated by the provisions of Section 6.8.2. All such monies so accumulated together with all interest that may accrue thereon shall be deposited and held in a separate bank account by the Treasurer and shall be used for the purposes of and in a manner prescribed by Section 6.8.2.
6.8.2.
Qualification as fund. The planning, construction, reconstruction, or acquisition of any specific capital improvement or the acquisition of any specific item of equipment of such category, character, or nature as not to be a purpose or object for which an appropriation is customarily made annually, shall qualify as a capital and nonrecurring expenditure. Upon the recommendation of the Board of Finance and approval of the Town Meeting, any part or the whole of such fund may be used for the financing, in part or in full, of such projects or acquisitions. Upon the approval of any such project or acquisition, an appropriation shall be set up plainly designated for the specific project or acquisition for which it was authorized and such unexpended appropriation may continue, subject to the limitations of Section 6.8.3 and until such project or acquisition is completed. Any unexpended portion of such appropriation remaining after such completion shall revert to the reserve fund.
6.8.3.
Termination of funds. Any appropriation set up pursuant to the provisions of Section 6.8.2 may at any time subsequent to the effective date of such appropriation, upon recommendation of the Board of Finance and approval of a Town Meeting, be terminated. If no expenditure from or encumbrance of any such appropriation has been made within the period of three fiscal years next succeeding the effective date of such appropriation, such appropriation shall be terminated upon approval of a duly warned Town Meeting. The fiscal year in which such appropriation was authorized shall be deemed the first fiscal year of such three-year period.
6.8.4.
Control of fund. The Board of Finance, the Town Meeting and any Town
officials who may be concerned with the operation of this fund shall
have any and all further powers, as provided in Chapter 108 of the
C.G.S., necessary to implement and administer the operation of this
Fund and not specifically granted herein.
For the purpose of meeting a public emergency threatening the
lives, health or property of citizens, or of property of the Town,
or the proper functioning or operation of the Town, emergency appropriations,
the total amount of which shall not exceed 2% of the Town operations
budget, shall be made by the Chief Executive Officer (CEO), or his
designee, with the consent of the Selectmen Chair, provided that the
same, shall decide that a delay in making the emergency appropriation
would jeopardize the lives, health or property of citizens, or the
property of the Town. In the absence of an available unappropriated
and unencumbered general fund cash balance to meet any such appropriations,
additional means of financing shall be provided in such manner, consistent
with the provisions of the C.G.S. and of this Charter, as may be determined
by the Selectmen Chair with the advice of the CEO, Finance Director,
Treasurer and the Board of Finance.
Within six days after the adoption of the annual Town budget per Section 6.5.2, the Board of Finance shall meet and set a mill rate required to generate tax revenue to pay the expenses and appropriations of the Town for the next fiscal year. Should an annual Town budget not be adopted by the start of the next fiscal year, July 1, per provisions of Section 6.5.3, the Board of Selectmen shall set a mill rate required to generate tax revenue to pay the expenses and appropriations as last recommended by the Board of Finance under the provisions of Section 12-123 of the C.G.S.
6.10.1.
Collection of taxes. The Tax Collector shall collect all taxes
due in accordance with the C.G.S. The taxes shall be due July 1 and
January 1 unless otherwise fixed by ordinance.
6.11.1.
Accounting of funds. The Town's financial records shall
be maintained in accordance with generally accepted accounting principles
(C.G.S. § 7-399).
6.11.2.
Expenditure of funds.
(a)
No purchase shall be made by the Town, other than the Board
of Education, except through the Town Manager and such purchases shall
be made under such rules and regulations as may be established by
ordinance by the Board of Selectmen.
(b)
No voucher claim or charge against the Town, other than the
Board of Education, shall be paid until the same has been reviewed
by the Treasurer or Finance Director and approved by either as being
correct and proper. Checks shall be drawn on the Town by the Town
Manager for the payment of approved claims, which shall be valid only
when countersigned by the Treasurer or Finance Director. In the absence
or inability to act of either the Town Manager or the Treasurer or
Finance Director with respect to the above duty, the Selectman Chair,
or his designee, is authorized to substitute temporarily for either
but not both of them.
(c)
Any person receiving or holding funds of the Town shall pay
same over to the Town Treasurer or Finance Director in the time and
manner prescribed by the Town Manager.
(d)
No person, officer or agency of the Town shall involve the Town
in any obligation to spend money for any purpose in excess of the
amount appropriated.
(e)
Any officer who, without authority from this Charter or the
C.G.S. expends or causes to be expended any money of the Town, except
in payment of final judgments rendered against the Town shall be liable
in a civil action in the name of the Town, as provided in the C.G.S.
Every payment made in violation of the provisions of this Charter
shall be deemed illegal and every official authorizing or making such
payment or any part thereof resulting in loss to the Town shall be
jointly and severally liable to the Town for the full amount so paid
or received. If any appointive officer or employee of the Town shall
knowingly incur any obligation or shall authorize or make any expenditure
in violation of this Charter or take any part therein, such action
shall be cause for his removal.
(f)
Subject to the provisions of Section 6.6, additional appropriations over and above the total budget may be approved from time to time by the Board of Finance by resolution, upon recommendation of the Board of Selectmen, for items other than Board of Education requests. In the case of requests of the Board of Education, the Board of Selectmen shall have the right to comment prior to action by the Board of Finance. Certification from the Town Manager that there is available an unappropriated and unencumbered general cash surplus to meet such appropriations, shall be required before approval by the Board of Finance. The sum of all appropriations made under this subsection during the same fiscal year per department budget shall not exceed 2% of the Town operations budget. In calculating the sum of all such additional appropriations during the same fiscal year, appropriations of the following legally committed amounts shall exclude: insurance reimbursements; gifts and bequests to the Town for a designated purpose; state, federal or private grants or state or federal reimbursements, requiring no obligation for additional or future expenditure by the Town.
The Town shall have the power to incur indebtedness by issuing
its bonds and/or notes as provided by the C.G.S. and subject to the
following limitations. The issuance of bonds and/or notes totaling
not more than 10% of the current tax levy for any single purpose in
any one fiscal year may, after consideration by the Board of Finance,
be authorized by majority vote at a duly warned Town Meeting. Any
resolution authorizing the issuance of bonds and/or notes for any
amount over 10% of the current tax levy shall, after a Public Hearing
and consideration by the Board of Finance, be submitted for approval
by referendum vote. An affirmative referendum vote shall consist of
a majority or more in the affirmative and such majority shall consist
of not less than 15% of the eligible voters. The Town may, however,
without such referendum vote, borrow in anticipation of taxes by resolution
an amount not to exceed such taxes, after consideration of the Board
of Finance and adoption by a majority vote of qualified voters present
and voting at a duly warned Town Meeting. Any amount borrowed in anticipation
of taxes shall be repaid within the same fiscal year.
The Town shall make no contributions to any organization or
private corporation except as herein provided or authorized by the
C.G.S. No such contribution of more than $2,000 shall be made to any
such organization or corporation unless the Town is represented on
its board by one or more members nominated thereto by the Board of
Selectmen.
6.13.1.
Principal library. The Richmond Memorial Library Association
shall be considered the principal library of the Town and may be given
monies by the Town for its operation when authorized by the annual
Town budget.
Preauthorization by a board, commission, agency or committee
chair for reasonable expenses incurred by a member in the performance
of their official duties may be reimbursed from an appropriation authorized
for that purpose, subject to the approval of the Chief Executive Officer.
